对黑龙江企业集团内部会计控制的建议

企业集团化已在黑龙江省经济发展中显现出了重要力量,是黑龙江省老工业基地调整改造中的重要实施者。从加强企业集团内部会计控制的视角分析,目前,黑龙江省的各企业集团,应结合实际情况强化内部会计控制能力。实行控股公司制度组织结构的集团公司应当更多采用目标控制、组织结构控制、风险控制等方式对子公司的经营和投资决策进行控制;实行事业部制度组织结构的集团公司应采用利润中心、成本中心的集中控制的模式。

Suggestions on internal accounting control of Heilongjiang business groups

Grouping in business has demonstrated its power in economic development of Heilongjiang Province,which is very important in the process of regulating and transforming the Old Industrial Base.Hence,from the perspective of improving the internal accounting control,this paper shows that all the business groups in Heilongjiang should strengthen their internal accounting control according to their actual situations.As to the business groups implementing the organizational structure of holding company,it is preferential to control the management and investment strategy of sub-companies via target control,organizational structure control and risk control,etc.while to these adopting multidivisional structure,it will be better to take the centralized control model via profit center and cost center.